This publication will provide guidance to the stakeholders in how an entity accounts for the investments in its subsidiaries, associates and joint ventures.
Ind AS 27 prescribes the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity prepares separate financial statements and Ind AS 28 set out how to determine if an investment is an associate and prescribes the use of the equity method of accounting for investments in associates and joint ventures.
This Educational Material contains summary of Ind AS 27 and Ind AS 28 discussing the key requirements of the Standards and the Frequently Asked Questions (FAQs) covering the issues, which are expected to be encountered frequently while implementing these Standards.
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How do companies who are restored by the NCLT file their backlogged financial forms with the ROC with the Director’s DIN Inactivated? Pls help
The pvt ltd company has not done any business since incorporation and its name is struck off. The company does not want to revive the company. How can the DIN of disqualified directors be reactivated without revival of company.The directors of struck off company are directors in active companies ,but have become disqualfied.
Any suggestions for reactivation of DIN of disqualtified directors